Statutory appellate remedy bars writ challenge to recovery orders; assessee must first use the appeal route.

A writ petition challenging a recovery-related order was held not maintainable where the assessee had not first pursued the statutory appeal against the assessment order that gave rise to the recovery certificate. The Court noted that earlier objections had been considered only with limited liberty, and that the proper remedy against assessment-linked recovery action was to use the appellate mechanism under the U.P. Value Added Tax Act, 2008. As to the notice for another assessment year, the petitioner was permitted to file a reply and, if an adverse assessment order followed, challenge it in appeal. The extraordinary writ jurisdiction was therefore not invoked and the petition was not entertained.

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Issues: Whether the writ petition challenging the recovery-related order and the subsequent notice was maintainable in view of the availability of statutory remedies under the U.P. Value Added Tax Act, 2008.

Analysis: The petitioner had not pursued the statutory appeal against the assessment order that led to the recovery certificate. The Court noted that objections had already been entertained in earlier proceedings only by way of limited liberty, and that the proper course against the assessment-related action was to avail the appellate remedy. In respect of the subsequent notice for another assessment year, the petitioner was at liberty to submit a reply and, if any adverse assessment order was passed, to challenge it in appeal. In these circumstances, the extraordinary writ jurisdiction was not to be invoked.

Conclusion: The writ petition was not entertained and was dismissed.

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